| CPC H01L 21/7682 (2013.01) [H01L 21/02603 (2013.01); H01L 21/76805 (2013.01); H01L 21/76895 (2013.01); H01L 23/5286 (2013.01); H01L 23/5329 (2013.01); H01L 29/0673 (2013.01); H01L 29/41733 (2013.01); H01L 29/42392 (2013.01); H01L 29/66545 (2013.01); H01L 29/66553 (2013.01); H01L 29/66636 (2013.01); H01L 29/66742 (2013.01); H01L 29/7848 (2013.01); H01L 29/78618 (2013.01); H01L 29/78696 (2013.01)] | 20 Claims |

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1. A device comprising:
a first transistor structure, the first transistor structure comprising a first source/drain region;
a front-side interconnect structure on a front-side of the first transistor structure; and
a backside interconnect structure on a backside of the first transistor structure, the backside interconnect structure comprising:
a first dielectric layer on the backside of the first transistor structure;
a first via extending through the first dielectric layer, the first via being electrically coupled to the first source/drain region of the first transistor structure;
a first conductive line electrically coupled to the first via;
a second dielectric layer adjacent the first conductive line; and
an air gap between the second dielectric layer and the first dielectric layer.
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